Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 1 of 11

This scenario illustrates a Transfer Out Entity with the following budgetary receivables: 4126, 4166, 4171.

Debit Credit

Budgetary

4201

4450

Total - -

Proprietary

1010

3310

Total - -

1. To record a receivable for amounts appropriated from a Treasury-Managed Trust Fund Treasury Account Fund

 Symbol (TAFS) to an agency trust fund expenditure account, prior to the nonexpenditure transfer of funds. This

 amount is specified in the agency’s appropriation or authorization act. (TC A268)

Budgetary Entry

DR 4126 Amounts Appropriated From Specific Treasury-Managed Trust

Fund TAFS - Receivable 250,000

CR 4450 Unapportioned Authority 250,000

Proprietary Entry

DR 1330 Receivable for Transfers of Currently Invested Balances 250,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 250,000

2. To record apportionment, allotment and current-year undelivered orders without an advance. (TC A116, A120, B204)

Budgetary Entry

DR 4450 Unapportioned Authority 225,000

CR 4801 Undelivered Orders - Obligations, Unpaid 225,000

Proprietary Entry

None

3. To record the delivery of goods or services and accrue a liability. (B302)

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 225,000

CR 4901 Delivered Orders - Obligations, Unpaid 225,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 225,000

CR 2110 Accounts Payable 225,000

Transfer Out Entity

Beginning Trial Balance

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a particular 

transfer or provide general transfer authority within specified limits. These transfers occur for a variety of reasons, such as 

reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 20.4j explains 

budgetary reporting of such transfers and describes the basic types of transfers as being either expenditure or nonexpenditure.
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 2 of 11

Transfer Out Entity

4. To record the receivable for amounts to be transferred-in of unrealized nonexpenditure appropriation transfers

 between two trust funds or two Federal funds (as defined by OMB), where there is investment authority involved.

 (TC A280)

Budgetary Entry

DR 4171 Transfers - Current-Year Authority - Receivable 100,000

CR 4450 Unapportioned Authority 100,000

Proprietary Entry

DR 1330 Receivable for Transfers of Currently Invested Balances 100,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 100,000

5. To record apportionment, allotment and current-year undelivered orders without an advance. (TC A116, A120, B204)

Budgetary Entry

DR 4450 Unapportioned Authority 20,000

CR 4801 Undelivered Orders - Obligations, Unpaid 20,000

Proprietary Entry

None

6. To record the delivery of goods or services and accure a liability. (B302)

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 10,000

CR 4901 Delivered Orders - Obligations, Unpaid 10,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 10,000

CR 2110 Accounts Payable 10,000

7. To record realized authority to be transferred-in to a receiving allocation Treasury Account Fund Symbol (TAFS),

 where the parent TAFS maintains invested balances before the SF 1151: Nonexpenditure Transfer Authorization

 request. (TC A217)

Budgetary Entry

DR 4166 Allocations of Realized Authority - To Be Transferred From

Invested Balances 50,000

CR 4450 Unapportioned Authority 50,000

Proprietary Entry

DR 1330 Receivable for Transfers of Currently Invested Balances 50,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 50,000

8. To record apportionment, allotment and curent-year undelivered orders without an advance. (TC A116, A120, B204)

Budgetary Entry

DR 4450 Unapportioned Authority 40,000

CR 4801 Undelivered Orders - Obligations, Unpaid 40,000

Proprietary Entry

None
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 3 of 11

Transfer Out Entity

Debit Credit

Budgetary

4126 250,000

4166 50,000

4171 100,000

4450 115,000

4801 50,000

4901 235,000

 400,000 400,000

Proprietary

1330 400,000

2110 235,000

5755 400,000

6100 235,000

 635,000 635,000

Transfer Transactions

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A253)

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 50,000

CR 4195 Transfer of Obligated Balances 50,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 50,000

CR 1010 Fund Balance With Treasury 50,000

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 235,000

CR 4195 Transfer of Obligated Balances 235,000

Proprietary Entry

DR 2110 Accounts Payable 235,000

CR 1010 Fund Balance With Treasury 235,000

Budgetary Entry

DR 4450 Unapportioned Authority 115,000

CR 4170 Transfers - Current-Year Authority 115,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 115,000

CR 1010 Fund Balance With Treasury 115,000

Trial Balance Before Transfer

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255) (Accomplished via SF 1151)

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A252) For USSGL Account 4170 in 

this scenario the authority type attribute is 'P' Appropriation. 
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 4 of 11

Transfer Out Entity

Budgetary Entry

DR 4195 Transfer of Obligated Balances 400,000

CR 4081 Amounts Appropriated From Specific Treasury-Managed Trust

Fund TAFS - Receivable - Transferred 250,000

CR 4082 Allocations of Realized Authority - To Be Transferred From

Invested Balances - Transferred 50,000

CR 4083 Transfers - Current-Year Authority - Receivable - Transferred 100,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 400,000

CR 5765 Nonexpenditure Financing Sources - Transfers-Out 400,000

Budgetary Entry

None

Proprietary Entry

DR 5730 Financing Sources Transferred Out Without Reimbursement 400,000

CR 1330 Receivable for Transfers of Currently Invested Balances 400,000

Debit Credit

Budgetary

4081 250,000

4082 50,000

4083 100,000

4126 250,000

4166 50,000

4170 115,000

4171 100,000

4195 115,000

4801 50,000

4831 50,000

4901 235,000

4931 235,000

Total 800,000 800,000

Proprietary

5730 400,000

5755 400,000

5765 235,000

6100 235,000

Total 635,000 635,000

Pre-Closing (Adjusted) Trial Balances

T4. To record the transfer of other budgetary resources receivable. (TC A284) (Accomplished via SF 1151)

T5. To record the transfer of assets. (TC D808) (No SF 1151)
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 5 of 11

Transfer Out Entity

Closing Entries

C1. To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

 of operations (TC F228).

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 400,000

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 235,000

CR 3310 Cumulative Results of Operations 235,000

CR 5730 Financing Sources Transferred Out Without 

Reimbursement 400,000

DR 3310 Cumulative Results of Operations 235,000

CR 6100 Operating Expenses/Program Costs 235,000

C2. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 115,000

CR 4201 Total Actual Resources - Collected 115,000

DR 4201 Total Actual Resources - Collected 115,000

CR 4195 Transfer of Obligated Balances 115,000

C3. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended Authority -

 Authority - Unpaid (TC F218).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 235,000

CR 4931 Delivered Orders - Obligations Transferred, 

Unpaid 235,000

C4. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid 

 unexpended obligations (TC F226).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 50,000

CR 4831 Undelivered Orders - Obligations Transferred, 

Unpaid 50,000

C5. To record the closing of budgetary resources transferred back to the appropriate corresponding USSGL

 account. (TC F260, F261, F262)

Budgetary Entry

DR 4081 Amounts Appropriated From Specific Treasury-Managed 250,000

Trust Fund TAFS - Receivable - Transferred

DR 4082 Allocations of Realized Authority - To Be Transferred From 50,000

Invested Balances - Transferred

DR 4083 Transfers - Current-Year Authority - Receivable - Transferred 100,000

CR 4126 Amounts Appropriated From Specific Treasury-Managed 250,000

Trust Fund TAFS - Receivable

CR 4166 Allocations of Realized Authority - To Be Transferred From 50,000

Invested Balances

CR 4171 Transfers - Current-Year Authority - Receivable 100,000
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 6 of 11

Transfer Out Entity

Debit Credit

Budgetary

4201

4450

Total 0 0

Proprietary

1010

3310

Total 0 0

Year 1

Unexpired Amt.

Budgetary Resources

1. Budget authority:

a. Appropriations 4126E-B (250,000 - 0) 250,000.00

d. Net transfers (+ or -) 4166E-B, 4170E, 4171E-B 35,000.00

 [(50,000 - 0) - 115,000 + (100,000 - 0)]

3. Spending authority from offsetting collections (gross):

7. Total Budgetary Resources 285,000.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A 4801E-B, 4901E-B 285,000.00

11. Total Status of Budgetary Resources 285,000.00

Relation of Obligation to Outlays

12. Obligated balance, net, beginning of period -

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E (-50,000 - 235,000) (285,000.00)

14. Obligated balance, net, end of period

 c. Undelivered orders (+) 4801E, 4831E (50,000 - 50,000) -

 d. Accounts payable (+) 4901E, 4931E (235,000 - 235,000) -

15. Outlays:

a. Disbursements(+) -

b. Collections(-) -

15A + 15B = Lines 8 - (3A+3B+3D+4A) + 12 +/- 13 - (-14A-14B+14C+14D)

0 + 0 = 285,000 - 0 + 0 - 285,000 - 0

0 = 0

Post-Closing Trial Balance 

SF133 Report On Budget Execution

4166E-B (50,000-0) 50,000

4170E (115,000)

4171E-B (100,000-0) 100,000

 35,000

4801E-B (50,000-0) 50,000

4901E-B (235,000-0) 235,000

 285,000
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 7 of 11

Transfer Out Entity

USSGL 2108 Yearend Closing Statement

1 5 7 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpend. 

Balance

Reimburse. 

Earned

Undelivered 

Orders and 

Contracts

Accounts 

Payable and 

Other 

Liabilities Unobligated Balance

XXXXXXXX - - - - -

1010E 4126E 4801E 4901E 4450 E

4166E 4831E 4931E

4171E

4081E

4082E

4083E

Calc: 5 + 6 + 7 + 8 - 9 - 10 = 11

4126E 250,000

4166E 50,000

4171E 100,000

4081E (250,000)

4082E (50,000)

4083E (100,000)

 0

4801E 50,000

4831E (50,000)

 0

4901E 235,000

4931E (235,000)

 0
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 8 of 11

Transfer Out Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4901E-B) 285,000

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) -

2200 New budget authority (gross) (sum 4000 to 6990) 285,000

2221 Unobligated balance transferred to other accounts (-) -

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 285,000

2395 Total new obligations (-) (same as line 1000, opp sign) -285,000

2440 Unob bal CF, end of yr (+) -

New Budgetary Authority (Gross), Detail[1]

4026 Appropriation (trust fund ) (+) (4126E-B) 250,000

4100 Transferred to other accounts (-) (4166E-B, 4170E, 4171E-B) 35,000

4300 Appropriation (total discretionary) (+) (sum 4000..4200) 285,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4801B, 4901B) -

7310 Total new obligations (+) (line 1000) 285,000

7320 Total outlays (gross) (-) -

7331 Obligated bal transferred to other accounts (-) (4831E, 4931E) -285,000

7440 Obligated bal, end of year (+) (4801E, 4831E, 4901E, 4931E) -

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) -

8700 Total outlays (gross) (+) (sum 8690..8698) -

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 285,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) -

[1] For purposes of this scenario, budget authority is classified as discretionary.

Intragovernmental:

1 Fund balance with Treasury

6 Total Intragovernmental -

15 Total Assets -

27 Total Liablities -

29 Unexpended appropriations -

30 Cumulative results of operations -

31 Total Net Position -

32 Total Net Position and Liablities -

Liabilities

Net Position

Assets 

Consolidated Balance Sheet

Program and Financing Schedule (P&F)

See SF 133, line 8a1

See SF 133, line 1d

See SF 133, line 13

4801E 50,000

4831E (50,000)

4901E 235,000

4931E (235,000)

 0
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 9 of 11

Transfer Out Entity

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public -

5 Less: Earned revenues from the public -

6 Net cost with the public -

7 Total net costs -

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations -

11 Transferred Operations:

12 Cost of Transferred Operations (6100E) 235,000.00

13 Less Exchange Revenue from Transferred Operations -

14 Net Cost of Transferred Operations 235,000.00

15 Net Cost 235,000.00

Cumulative 

Results of Ops.

Unexpend. 

Approp.

1. Beginning balances -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

 10. Transfers in/out without reimbursements(+ or -) (5755E, 5765E) (400,000 + 235,000) 635,000

Other Financing Sources

 13. Transfers in/out without reimbursements(+ or -) (5730E) (400,000)

 16. Total Financing Sources 235,000 -

17. Net Cost of Operations 235,000

18. Ending Balances - -

Program Costs

Statement of Net Cost

Statement of Changes in Net Position
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 10 of 11

Transfer Out Entity

Resources Used to Finance Activities

1 Obligations Incurred (4801E-B, 4901E-B) 285,000.00

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries 285,000.00

4 Less: Offsetting receipts

5 Net obligations 285,000.00

7 Transfers in/out without reimbursement (+/-) (5730E) (400,000.00)

10 Net other resources used to finance activities (400,000.00)

11 Total resources used to finance activities (115,000.00)

Resources Used to Finance Activities Not Part of Net Cost

12 Change in budgetary reources obligated for good services and benefits (4801E-B) 50,000.00

 (50,000 - 0)

16 Othr res or Adj to Net Oblig Res That Do Not Affect Net Cost of Ops (5730) (400,000.00)

17 Total resources used to finance items not part of the Net Cost of Operations (350,000.00)

18 Total resources used to finance the Net Cost of Operations 235,000.00

30 Net cost of Operations 235,000.00

Statement of Financing 

Agrees with SF 133, line 

8a1

Agrees with SF 133, 

line 3

Agrees with Changes in Net 

Position, line 13
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 11 of 11

Transfer Out Entity

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - appropriation transfer 115,000 TAFS - appropriation transfer 115,000

4170 = 115,000

TAFS - balance transfer (115,000) TAFS - balance transfer (115,000)

4831 = 50,000

4931 = 235,000

4081 = (250,000)

4082 = (50,000)

4083 = (100,000)

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)